STATE OF NEW YORK
________________________________________________________________________
4233--A
2025-2026 Regular Sessions
IN ASSEMBLY
January 31, 2025
___________
Introduced by M. of A. CUNNINGHAM -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to increasing the tax exemption
amount on clothing and apparel items from one hundred ten dollars to
two hundred dollars
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 30 of subdivision (a) of section 1115 of the tax
2 law, as amended by section 84 of part A of chapter 56 of the laws of
3 1998, is amended to read as follows:
4 (30) Clothing and footwear for which the receipt or consideration
5 given or contracted to be given is less than [one] two hundred [ten]
6 dollars per article of clothing, per pair of shoes or other articles of
7 footwear or per item used or consumed to make or repair such clothing
8 and which becomes a physical component part of such clothing.
9 § 2. This act shall take effect September 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05538-03-5
